* § 97-uuu. Tax revenue arrearage account. 1. There is hereby
established in the joint custody of the state comptroller and the
commissioner of taxation and finance an account of the miscellaneous
special revenue fund to be known as the tax revenue arrearage account.

2. Such account shall consist of all moneys collected by any private
contractor to whom an outstanding tax liability owed by a taxpayer has
been referred for collection.

3. Moneys of the fund, following appropriation by the legislature, may
be expended to make payments to private contractors which have provided
collection services. After the payment of such contractor services the
state comptroller is authorized and directed to transfer the remaining
moneys in such account to the general fund or to any other fund of the
state to which tax payments are directed to be deposited pursuant to
statute, on the last day of each month. The commissioner of taxation and
finance shall certify to the state comptroller the amounts from such
account which are to be paid to the private contractors, from
appropriations provided therefore, and the amounts from such account
which are to be paid to the general fund or any other fund of the state
to which tax payments are directed to be deposited pursuant to statute.

4. Moneys shall be paid out of the fund upon audit and warrant of the
state comptroller on vouchers certified or approved by the commissioner.

* NB There are 2 § 97-uuu's